Non-profit organizations whose primary mission is arts and culture are eligible to apply provided that the following criteria are met:
- Non-profit and tax-exempt status: In “good status” as a non-profit corporation in the state of Florida and 501(c)(3) tax-exempt status from the Internal Revenue Service (IRS)
- Non-profit whose primary mission is arts and culture and is incorporated in Broward County, FL.
- Has been operational in its arts and cultural discipline(s) for a minimum of three (3) uninterrupted years immediately preceding the date of application
- A governing board, at least fifty percent (50%) of whom reside in Broward County, which meets regularly and operates under a set of bylaws
- A majority of the organization’s programming occurs year-round within Broward County
- Must employ at least one permanent full-time employee or one permanent full-time equivalent (FTE)
- A full-time employee for any calendar month is an employee who has on average, at least 30 hours of service per week during the calendar month, or at least 130 total hours of service during the calendar month.
- An FTE employee is a combination of employees, each of whom individually is not full-time, but who in combination, are equivalent to a full-time employee.
- Employees receive the IRS Form W-2, whereas independent contractors receive the IRS Form 1099-MISC.
- Contract workers and seasonal employees do not count toward an FTE
- Has filed IRS Form 990 for at least three years and has average annual operating expenses of no more than $500,000 or more according to the organization’s total functional expenses (IRS Form 990 – Part IX or IRS Form 990 EZ – Part 1-17)
Any questions or organizations who want to explain specific circumstances may click here to reach out for consideration.